M/S HYUNDAI ENGINEERING & CONSTRUCTION CO. LTD.,GURGAON vs. DDIT (INTERNATIONAL TAXATION0, NEW DELHI

ITA 2462/DEL/2017Status: DisposedITAT Delhi10 February 2021AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal accepted the assessee's request to withdraw the appeal. This was based on the assessee opting to settle the tax arrears under the Vivad Se Vishwas Scheme, 2020.

What were the facts?

The assessee filed an appeal for the assessment year 2010-11. During the virtual hearing, no one appeared on behalf of the assessee. The assessee had previously requested withdrawal of the appeal.

What were the issues?

The primary issue was whether the assessee's appeal should be dismissed as withdrawn due to their participation in the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

The Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI K. NARASIMHA CHARY

Hearing: 10.02.2021Pronounced: 10.02.2021

ORDER PER G.S. PANNU, VP :

This appeal by the assessee for the assessment year 2010-11 is directed against the order of learned CIT(A)-43, New Delhi, dated 08.12.2016

None appeared on behalf of the assessee during the course of Virtual Hearing before us. The assessee, vide its letter dated 31.12.2020, received

2 ITA-2462/Del/2017 through email, has requested for withdrawal of the appeal filed by him and stated that the assessee has opted to settle the dispute relating to the tax arrears for the assessment year under consideration under the Vivad Se Vishwas Scheme, 2020. A certificate to this effect under Section 5(1) of The Direct Tax Vivad Se Vishwas Act, 2020 has also been filed.

Learned Senior DR has no objection.

In view of the above, we accept the request of the assessee for withdrawal of the appeal.

In the result, the appeal of the assessee is dismissed as withdrawn.

Above decision was announced on conclusion of Virtual Hearing on 10th February, 2021.

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